Optimalisasi Penerapan Pajak Pertambahan Nilai (PPN) atas Transaksi E-Commerce (Studi Kasus pada UMKM Kecamatan Blimbing Kota Malang)

Devi Ulandari, Abdul Wahid Mahsuni, Moh. Amin

Abstract


This study discusses the optimization of Value Added Tax (VAT) implementation on e-commerce transactions in Micro, Small, and Medium Enterprises (MSMEs) in Blimbing District, Malang City. Along with the increasing e-commerce activities, it is essential for MSMEs to understand and comply with applicable tax regulations. This study uses a descriptive qualitative method with data collection techniques through interviews, observations, and document studies. The results show that the main challenges in VAT implementation are the lack of MSME understanding of tax regulations and administrative complexity. Optimization efforts can be carried out through increased socialization, technical guidance, and simplification of the tax system for MSMEs. 

Keywords : Value added tax, e-commerce, msmes, optimization, tax compliance


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References


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